我国矿产资源税费征收现状及存在的问题  

The current situation and problems of China’s mineral resources, collection of taxes and fees

作　　者：郑永旭[1] 

机构地区：[1]鞍钢集团矿业公司,辽宁鞍山114021

出　　处：《企业技术开发》2009年第3期81-82,共2页Technological Development of Enterprise

摘　　要：我国矿产资源行业存在着国家财产权利没有得到充分体现和矿山企业税费负担过重的双重问题,严重制约了矿业经济的可持续发展。文章借鉴国外矿产资源税费制度,提出要建立科学的矿产资源税费制度,以完善矿产资源税费理论。In China, the mineral resources industry there is a national property rights are not adequately reflected and mining enterprise tax and fee burden is too heavy a double problem, has seriously hampered the sustainable development of mining economy. In this paper, foreign mineral resources tax and fee system, proposed to establish a scientific system of mineral resources in taxes and fees, taxes and fees in order to perfect the theory of mineral resources.

关 键 词：矿产资源管理 税费制度 分析 政策建议 

分 类 号：F812.42[经济管理—财政学]